Evan Almighty is the best movie I have seen all year. It's funny and serious. It balances both perfectly.
I can easily say the Evan Almighty is better than Bruce Almighty. The story is better, the acting is better, and the emotion of the film is better. The only thing bad that can be said about it is it's not as funny as Bruce Almighty.
The biggest difference in the movie is, of course, the main character. Jim Carey is an over actor, a funny over actor. Steve Carell is a great actor. Funny, but subtly so. His comedy doesn't demand all of your attention. Thats why the movie isn't as funny as the first.
It is his great acting that takes a ridiculous situation and makes you care about what is going on. So, Evan is Moses. That concept is a hard one to work with, other than making it slap stick comedy. By the end of the movie, I was fully engrossed. I cared about what Evan had sacrificed to build the ark. I needed him to be right so the people who mocked him building the boat would be proven wrong.
I overheard a lady leaving the theater say that it was way better than the first one. "I was tearing up." The end of the movie is awesome. Great special effects help bring the movie to an awesome climax that is the icing for this sweet pastry of a movie.
Their is so much more so say, but dang, just go see it.